试论国家审计权的特征

Characteristics of Government Auditing Power

作为国家审计法律制度的核心范畴,国家审计权不仅具有独立性、主动性和监督性等鲜明的表象特征,还具有实施监督事项的本源性、监督对象的广泛性等内在特征。其中,表象特征使得其从性质上无法归属于传统的立法权、行政权与司法权,而内在特征则是从根本上决定了其具有从财政监督的源头上制约立法机关、司法机关尤其是行政机关行使国家经济权力乃至整个国家权力的独特价值追求。从这个意义上说,国家审计权在性质上当属传统"三权"之外的新型国家权力形态。

As the core category of government auditing legal system, Government Auditing Power （GAP） has characteristics not only of independence, initiative and supervision by appearance, but also of the fundamental matter and extensive objects supervised by government auditing organ internally. GAP is not classified within the traditional legislative power, executive power and judicial power because of the appearance characteristics. Especially, from its internal characteristics, GAP has unique value that can restrict power exercised by legislative body, judicial body especially executive body radically. Therefore, GAP is the new type of state power supervising state economy, compared with legislative power, executive power and of judicial power.